Atul Engineering Udhyog Atul Compound Nunhai Vs Additional Commissioner Grade II And 2 Others (Allahabad High Court)
Allahabad High Court has directed a fresh consideration of an Input Tax Credit (ITC) claim for Atul Engineering Udhyog, allowing the petitioner to submit additional documents. This decision, issued on April 17, 2025, addresses three writ petitions (Writ Tax No. 611, 612, and 613 of 2023) challenging a common order dated March 4, 2023, by the Additional Commissioner, Grade-II (Appeal) I, State Goods and Service Tax, Agra. The original order had upheld assessment orders for the financial years 2019-20, 2020-21, and 2021-22, which were passed on February 24, 2022, and February 26, 2022, respectively.
Atul Engineering Udhyog, a proprietorship firm specializing in the manufacturing and sale of railway wagon and coach parts, exclusively supplies to Indian Railways. The matter originated from a search conducted by S.I.B. officials at the premises of the firm’s iron scrap supplier, leading to information being sought from Atul Engineering Udhyog during assessment proceedings.
The central argument presented by the petitioner’s counsel revolved around the timing of the appellate court’s judgment and a subsequent Supreme Court ruling. The appellate court’s decision was rendered on March 4, 2023, while the Supreme Court’s relevant judgment in State of Karnataka vs. Ecom Gill Coffee Trading Private Limited (2023 SCC OnLine SC 248) was delivered on March 13, 2023.
